[shu-] Sherlock Holmes is in the [4] bathroom of the [-(e)i] beach house by the bay. He is trying to use the toilet on his vacation, but a 兑 merman stands in front, refusing to let him use it. He has to pay a 税 tax to use the toilet: one 禾 grain stalk. Sherlock Holmes has no 禾 grain stalk so cannot pay the 税 tax. It's elementary that he has no way to pay the beach house bathroom 税 tax. The 兑 merman starts calling the IRS using a seashell phone because Sherlock hasn't paid the 税 tax.